THE ARC OF OPPORTUNITY IN NORTH CENTRAL MASSACHUSETTS INC (EIN 042226199) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1952

Legal Domicile

Principal Officer

MARY HEAFY

Phone

9783436662

Tax Period

2024-07-01 to 2025-06-30

THE ARC OF OPPORTUNITY IN NORTH CENTRAL MASSACHUSETTS INC, founded in 1952, is a mid-sized nonprofit that reported $21.7M in total revenue in fiscal year 2024. Expenses of $20.6M left a modest 5% surplus.

Mission

TO CREATE AND SUPPORT LIFETIME OPPORTUNITIES IN THE COMMUNITY FOR INDIVIDUALS WITH DISABILITIES AND THEIR FAMILIES TO REACH THEIR FULLEST POTENTIAL BY PROVIDING ADVOCACY, EDUCATION, EMPLOYMENT, RESIDENTIAL AND RECREATIONAL SERVICES TO ENHANCE THE QUALITY OF LIFE.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $16,828,524

Program Service Revenue $4,432,377

Investment Income $392,459

Other Revenue $42,795

TOTAL REVENUE $21,696,155

Expense Breakdown

Grants Paid $0

Salaries & Benefits $16,099,961

Fundraising Expenses $0

Program Expenses $18,787,001

Other Expenses $4,519,159

TOTAL EXPENSES $20,619,120

Year-over-Year Comparison

	2024	2023	Change
Revenue	$21,696,155	$20,121,670	+0.1%
Expenses	$20,619,120	$19,240,697	+0.1%
Net Income	$1,077,035	$880,973	+0.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

400

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$628,566

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JACOB TOSTI	BOARD CHAIR	1.50	Officer Director	$0	$0	$0
JASON SMITH	VICE CHAIR	1.00	Officer Director	$0	$0	$0
ROSS POTVIN	TREASURER	1.00	Officer Director	$0	$0	$0
KATIE NAJJAR	CLERK	1.00	Officer Director	$0	$0	$0
STEPHANIE WILLIAMS	DIRECTOR	1.00	Director	$0	$0	$0
CHELSIE VOKES	DIRECTOR	1.00	Director	$0	$0	$0
MONICA FIELDHOUSE	DIRECTOR	1.00	Director	$0	$0	$0
BIJAL DOSHI	DIRECTOR	1.00	Director	$0	$0	$0
CHERYL WHITE	DIRECTOR	1.00	Director	$0	$0	$0
PAULIE CHLEBECEK	DIRECTOR (UNTIL 10/24)	1.00	Director	$0	$0	$0
MARY HEAFY	PRESIDENT & CEO	50.00	Officer	$252,708	$32,626	$285,334
LYNNE SUGAR	CHIEF FINANCIAL OFFICER	50.00	Officer	$159,866	$29,249	$189,115
ANGELA CHERY	CHIEF PROGRAM OFFICER	50.00	Officer	$148,239	$5,878	$154,117
DAVID KLINE	VP OF DAY SUPPORTS	40.00	Highest	$125,048	$26,912	$151,960
MARSHALL GAYE	VP OF HUMAN RESOURCES	50.00	Highest	$129,593	$6,008	$135,601
KRISTEN DAMASO	VP OF HOME SUPPORTS	40.00	Highest	$119,317	$4,184	$123,501
VENESSA FRANCOIS	DIVISION DIRECTOR - NURSING	40.00	Highest	$102,379	$1,118	$103,497

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$21,696,155	$20,619,120	$24,185,964	$1,077,035
2024	$20,121,670	$19,240,697	$22,742,830	$880,973
2023	$19,135,293	$17,068,482	$20,537,498	$2,066,811
2022	$18,583,549	$16,932,960	$18,467,193	$1,650,589
2021	$17,674,515	$15,822,630	$16,692,270	$1,851,885
2020	$15,455,381	$15,347,998	$16,136,073	$107,383
2019	$14,949,050	$14,445,465	$13,044,974	$503,585

THE ARC OF OPPORTUNITY IN NORTH CENTRAL MASSACHUSETTS INC